1.audit 审计 kU:Q&[/jzH
2.attestation 鉴证 Q8TR@0d
3.credibility 可信赖程度 Jn(|.eT|
4.audit of financial statements 财务报表审计 E=.J*7
5.agreed-upon procedures 执行商定程序 HmXxM:[4;
6.high levels of assurance 高水平保证 J;fbE8x
7.compilation 编制 1xxTI{'g[
8.reliability 可靠性 aV fsF|,
9.relevance 相关性 } %3;j5 ;6
10.professional skepticism 职业谨慎 x>i =
11.objectivity 客观性 l2#~
12. professional competence 专业胜任能力 *"|f!t
13.Senior/CPA-in-charge 项目经理 yFo8x[
14.audit engagement letter 业务约定书 c7rC !v
15.recurring audit 连续审计 k H06Cb
16.the client 委托人 $y)tcVc
17.change CPA 更换注册会计师 o/U}G,|G
18.the existing CPA 现任注册会计师 B
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19.the successor CPA 后任注册会计师 USE!
20.the preceding CPA前任注册会计师 {s@&3i?ZiC
21.issue the audit report 出具审计报告 $jC+oYXj
22.expert 专家 98}l`J=i
23.the board of directors 董事会 MNfc1I_#
24.knowledge of the entity‘ s business 了解被审计单位情况 X56.Y.
25.assess material misstatement risks评估重大错报风险 'fb&3
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Ornm3%p+e
27.a general knowledge of —— 初步了解―――的情况 jJ>I*'w
28.a more knowledge of—— 进一步了解的情况 CyS.GdyP
29.the prior year‘s working papers 以前年度工作底稿 gYL#} ) g
30.minutes of meeting 会议纪要 nCldH|>5w
31.business risks 经营风险 BQMo*I>I
32.appropriateness 适当性 B(@uJ^N
33.accounting estimate 会计估计 OoOwEV2p_
34.management representations 管理层声明 3qfQlqJ&3
35.going concern assumption 持续经营假设 ohPXwp?
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36.audit plan 审计计划 Y
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37.significant audit areas 重点审计领域 \a:-xwUu<
38.error 错误 uN&49o
39.fraud舞弊 `?N|{kb
40.modified or additional procedures 修改或追加审计程序 K>+c2;t;
41.misappropriation of assets 侵占资产 N8wA">u
42.transactions without substance 虚假交易 o`jV d,aj
43.unusual pressures 异常压力 YZ0Q?7l7
44.the suspected noncompliance 涉嫌存在违法行为 Xt*h2&
45.materialiy 重要性 LZPLz@=&]
46.exceed the materiality level 超过重要性水平 5X`m.lhUc
47.approach the materiality level 接近重要性水平 M/6q
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48.an acceptably low level 可接受水平 _t7aOH
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 ~:A=o?V2
50.misstatements or omissions 错报或漏报 e=6C0fr
51.aggregate 总计 }5gQ dj[Y
52.subsequent events 期后事项 -1F+,+m
53.adjust the financial statements 调整财务报表 j&?@:Zg v
54.perform additional audit procedures 实施追加的审计程序 %?`$#*f\%
55.audit risk 审计风险 ~<_PjV
56.detection risk 检查风险 }!vJ+
57.inappropriate audit opinion 不适当的审计意见 -[lOf
58.material misstatement 重大的错报 C'z}jM`g
59.tolerable misstatement 可容忍错报 /
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60.the acceptable level of detection risk 可接受的检查风险